著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Financial Accounting Standards Board,"Employers' accounting for postemployment benefits, an amendment of FASB Statements No. 5 and 43 : November 1992",,Financial Accounting Standards Board of the Financial Accounting Foundation,1992,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130282268695191808